Do YOU Need an Enrolled
Train to Become an Enrolled
Organization Hints & Tips
Financial Service Links
Download FREE Vorton
Bonded Federal Enrolled Agent, Licensed to practice before the IRS.
Specializing in Sole Proprietorship Business Returns (Personal Returns also gladly
prepared). Our returns are computer generated (of course) for both speed AND accuracy.
Electronic Filing and Advanced Loans available, if desired. Extremely reasonable rates
at: $25 for short form; $50 for long form; $75 for small business or extended personal
form. Bookkeeping labor or extensive forms and/or research will result in higher rates.
Enrolled Agents are tax specialists, licensed by the IRS. Unlike CPAs and tax
attorneys, they specialize in taxation. They are licensed by the Federal Government and
have demonstrated their competence specifically in taxation. Like CPAs and attorneys, they
are authorized to appear on the taxpayers behalf in front of the IRS. Enrolled agents use
their expertise in the constantly evolving field of tax law to effectively represent the
Enrolled Agents must pass a difficult two-day examination given annually by the
IRS. Less than 1/3 of test-takers pass this test and become Enrolled Agents. They are
required to obtain continuing education credits to maintain their status. Enrolled Agents
are the only professionals who specialize in taxation.
|| We hope that the following complimentary Income
Tax Preparation Tools N' Tips will make your Pre-Season Tax Data
Gathering and Collating activities run a little more smoothly and efficiently.
Use them to assist you in bringing the MAXIMUM of Tax Reducing Data
to the actual Income Tax Preparation Session.
Click On the Colored Bar at the Bottom of
to Return to the Top of the Page !
What is an Enrolled Agent (EA) ?
An EA is an individual who has demonstrated technical competence
in the field of taxation and can represent taxpayers before all
administrative levels of the Internal Revenue Service.
What does the term "Enrolled Agent" mean?"Enrolled" means EAs are
licensed by the federal government. "Agent" means EAs are authorized to
appear in place of the taxpayer at the Internal Revenue Service. Only EAs,
attorneys and CPAs may represent taxpayers before the IRS. The Enrolled
Agent profession dates back to 1884 when, after questionable claims had
been presented for Civil War losses, Congress acted to regulate persons who
represented citizens in their dealings with the Treasury Department.
How can an EA help me?EAs advise, represent and prepare tax
returns for individuals, partnerships, corporations, estates, trusts and
any entities with tax-reporting requirements. EAs prepare millions of tax
returns in a typical year. EAs' expertise in the continually changing field
of tax law enables them to effectively represent taxpayers audited by the
What are the differences between EAs and other tax
professionals?Only EAs are required to demonstrate to the Internal
Revenue Service their competence in matters of taxation before they may
represent a taxpayer before the IRS. Unlike attorneys and CPAs, who may or
may not choose to specialize in taxes, all EAs specialize in matters of
taxation. EAs are also the only taxpayer representatives who receive their
right to practice from the United States government. (CPAs and attorneys
are licensed by the states.)
How does someone become an EA?The EA designation is earned in one
of two ways:
1. An individual must pass a difficult two-day examination administered
by the IRS which covers taxation of individuals, corporations,
partnerships, estates and trusts, procedures and ethics. Next, the
successful candidates are subjected to a rigorous background check
conducted by the Internal Revenue Service;
2. An individual may become an EA based on employment at the Internal
Revenue Service for a minimum of five years in a job where he/she regularly
applied and interpreted the provisions of the Internal Revenue Code and
Are EAs required to take continuing professional education
(CPE)?In addition to the stringent testing and application process,
EAs are required to complete 72 hours of CPE, reported every three years,
to maintain their status. Because of the difficulty in becoming an EA and
keeping up the required credentials, there are fewer than 33,000 EAs in the
Are EAs bound by any ethical standards?EAs are required to abide
by the Standards of Ethical Conduct as published in U.S. Treasury
Department Circular 230. EAs found to be in violation of the provisions
contained in Circular 230 may be suspended or disbarred.
Why should I choose an EA who is a member of the National Association
of Enrolled Agents (NAEA)?NAEA is the organization of and for EAs. The
principal concern of the Association and its members is honest, intelligent
and ethical representation of the financial position of taxpayers before
governmental agencies.Members of NAEA are required to complete a minimum of
30 hours of continuing professional education each year in the
interpretation, application and administration of federal and state tax
laws in order to maintain membership in the organization. This requirement
surpasses the IRS' required minimum of 16 hours per year.
Don't overlook using an Enrolled Agent at tax time
By Cora Barnhart • bankrate.com
At this time of the year, possible confrontations with the IRS
haunt many working Americans. While some level of paranoia during the tax
season may seem reasonable, a few of these concerns are justifiable.
Serious personal problems sometimes prevent a taxpayer from filing a return
and this omission could escalate into several years. Intentions to become
tax compliant weaken as the individual imagines possible retribution for
these missed returns. Can these delinquent offenders safely become
This tax tip discusses a possible solution for the dilemma described
above -- the Enrolled Agent.
Enrolled Agents are tax professionals licensed to represent taxpayers
before the IRS. After describing the background and purpose of this
profession, this tip distinguishes Enrolled Agents from other tax
professionals. You also will learn what you can do if you haven't filed
taxes in a while. This process begins with contacting an Enrolled Agent in
History and responsibilities:Enrolled Agents date back to 1884.
Many taxpayers claimed losses from the Civil War that were questionable,
and Congress recognized a need to regulate individuals representing
citizens dealing with the Treasury Department about their taxes. President
Chester Arthur responded by creating Enrolled Agents.
Today, Enrolled Agents assist taxpayers in a number of ways:
- They prepare tax returns
- They answer questions regarding national, state and local tax
- They represent taxpayers in disputes with the IRS Enrolled Agents
prepare millions of tax returns annually.
- They also provide tax assistance for estates, trusts, partnerships,
corporations and other entities that are required to report taxes.
Comparisons to other tax professionals:
- What does it mean to say an individual is an "Enrolled Agent"?
- "Enrolled" refers to the fact that the federal government licenses
- They are "Agents" in that they are authorized to appear in place of a
taxpayer before the IRS.
Enrolled Agents differ from other tax professionals in a number of
- They are required to demonstrate their competence in tax matters
before they represent a taxpayer before the IRS.
- They all specialize in taxation
- They receive their authority from the federal government instead of
the state government.
- Attorneys and Certified Public Accountants don't always specialize in
- They also have state licenses, which limits where they can practice in
Training and continuing education:So you want to become an
Enrolled Agent? Or do you just want to understand your tax professional's
background? Basically, there are two ways an individual can earn the
- Pass a rigorous, two-day exam administered by the IRS before
undergoing a detailed background check;
- Work at the IRS for at least five years, regularly interpreting IRS
codes and regulations.
- Enrolled Agents must also complete 72 hours of continuing professional
education every three years to maintain their status.
Haven't filed in a while?If you haven't filed a required tax
return, for any reason, you should contact an Enrolled Agent. Once the IRS
designates you as a non-filer and has to search for you, they could:
- Request part of your paycheck
- Place a lien on your property
- Freeze or seize your bank accounts
- Prosecute you
Voluntarily filing your missing tax returns works in your favor. Refunds
are due to three out of four returns, so there is a possibility you are
entitled to a refund. However, you must request it within two years of the
time it is due or the IRS won't repay you.
Already thinking coming forward is a waste of time because you know you
owe the IRS taxes? Don't panic: you can still do the right thing. If you
owe less than $10,000 and will be able to pay the full amount within three
years, you can set up a monthly installment plan with the IRS.
What if you owe the IRS more money than you will ever be able to pay?
Your Enrolled Agent may be able to work out a compromise with the IRS so
that the amount is adjusted to one you will be able to pay.
What happens if the IRS accepts your Offer-In-Compromise (OIC)? The IRS
considers your total tax liability, including interest and penalties, paid
in full. However, an OIC is a mathematical formula, NOT an
amnesty program. The National Association of Enrolled Agents (NAEA)
strongly recommends professional assistance when compromising a tax
Locating an Enrolled Agent:Contact the National Association of
Enrolled Agents (NAEA) to find an Enrolled Agent in your area. You can do
this in one of several ways:
- Search their Web site and select "Find a Tax Advisor."
- You will search by state and then by zip code.
- Call the NAEA 24-hour referral service toll-free at
- Write your request to the NAEA at: "National Association of Enrolled
Agents", 200 Orchard Ridge Drive, Suite 302, Gaithersburg, MD, 20878
- Many Enrolled Agents are also listed in the yellow pages. Look under
headings such as "Tax Preparation" and "Enrolled Agent."
ConclusionThis tax tip introduces a potential solution for
delinquent taxpayers, -- the Enrolled
Agent. Enrolled Agents are tax professionals licensed to
represent taxpayers before the IRS. After describing the background and
purpose of this profession, this tip distinguishes Enrolled Agents from
other tax professionals. You will also learn what you should do if you
missed filing a return, as well as how to contact an Enrolled Agent in your
Let EAgle On-Line Help
Prepare You NOW
the IRS Special Enrollment Examination.
Have you ever thought about becoming an Enrolled Agent, but lack the time
and/or interest to sit in a classroom for weeks or months in order to get
the necessary training ?? Now, at last, there is a solution to meet your
need. It is called the EAgle On-line Enrolled Agents Study
Program, designed to prepare you to pass the IRS Special Enrollment
Instead of being forced to twist and adjust YOUR schedule
to some Classroom timetable, YOU can set YOUR
OWN "Pace and Place", and study WHERE and WHEN it is
convenient for YOU.
Here is how the EAgle-VIP Enrolled Agent Training Program
- YOU, the student, will be provided with a structured curriculum , as
well as one-on-one assistance, should you need it. This course provides
the effectiveness of the classroom setting, but with the convenience of a
home or office setting. Not only that, but you will receive One-On-One
Attention, progressing at YOUR pace and spending time on and exploring
those issues that are of special importance to YOU !!
- You will have interaction with your instructor by phone, FAX, or
eMail. We encourage the use of eMail, as we will be able to observe your
computations, and better assist you with the correct approach to the
- You will mail your completed section quizzes in to your instructor. He
will grade, comment, and mail them back, while maintaining your student
progress reports, and issuing your certificate of completion if CPE credit
Our Approach and Materials will place those coveted words,
"Enrolled Agent" after your
name in minimum time. Each student will receive a workbook containing
a Master Table of Contents (a brief description of the sections
therein). Each section is then further defined in chapters with very
structured outlines and a quiz at the end of each chapter. In-depth
indexes are located at the back of each book, and coil binding
enables the books to be handled easily.
Also provided is our EAgles NEST. This product contains
three years of prior exams, and is unique because each book (one for the
Q's and one for the A's) contains an index, allowing you to quickly find
all Q&A's relating to a particular subject. In other words, brush up on
just the information that YOU feel a need for.
****** Multi-Media ******
- It is a proven fact that the more senses we use in the study process,
the better we understand and retain information. For those of you who
would like to bring ALL of your senses into play for study,
we also have available two optional products:
- The first is an IBM-PC format software product that contains three
years of prior exams, complete with topics, keywords, explanations, and
- It contains multiple study options (by the Year, Part, Topic,
Sub-Topic, or Random) assisting you to better understand WHY a particular
question is correct or incorrect.
- Our software format also continually scores you -- while our Hard Copy
format allows you to study anywhere, anytime.
- Our second is four 60-minute audios (one for each part) reviewed,
updated, and reproduced each year with the newest in tax law changes.
- Our audios take a different look at taxation - combining sounds,
nuances, and special memory enhancement techniques, allowing you to recall
the applicable tax law within seconds.
- While our audio packages give you the benefit of expounding, and our
software allows you to test and grade yourself, our workbooks -
beautifully bound and boxed for easy desktop access - contain tax theory
along with chapter quizzes, detailed explanations, and references.
Our workbooks are derived from IRS publications and code. We reorganize
the material, and add examples to make even complex issues easily
These four workbooks provide a year-around guide, giving you the
ultimate in study materials, structured outlines for each section, in-depth
indexes for quick reference, and "new changes" accompany each book.
We strive to make learning FUN !!
Our materials are filled with colorful examples and anecdotes you'll
remember long after the exam is over. Why wait a moment longer for
what you have desired for all of these years. It is finally within
your grasp. Reach out and take control TODAY. With all of these
powerful tools at your command, it is easy to see why we experience a
passing rate of 80% plus.
Get started on YOUR Dream TODAY !!
Send an eMail to TLC